Dovere di solidarietà e imposizione dei tributi: osservazioni critiche sulla perdurante rilevanza della riflessione di Ezio Vanoni
di Augusto Romano
Abstract: what the article intends to highlight: recent constitutional jurisprudence, for which the tax duty can be qualified as an imperative duty of solidarity preordained to make the system of constitutional rights effective, re-proposes an orientation promoted in the post-war period by Ezio Vanoni’s critical reflection, aimed at considering the tax burden not as a constraint or an expropriation, but as a contribution to the construction of a common project in the state function as services provider, of equal promotion of rights and free relations of citizenship.
Keywords: Ezio Vanoni – Tax duty – Duty of solidarity – Equal promotion of rights
